SAD paid $240,000 in net wages to its employees in August. Employees tax was $24,000, employees national insurance was $12,000 and employers national insurance was $14,000. Employees had contributed $6,000 to a pension scheme and had voluntarily asked for $3,000 to be deducted for charitable giving. What is the amount of wages expense to be charged to the income statement in August? A. $285,000 B. $293,000 C. $296,000 D. $299,000